Introductory text

Income Tax

Made 17th July 2012

Laid before the House of Commons 18th July 2012

Coming into force 8th August 2012

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations, in exercise of the powers conferred by section 164(1)(f) and (2) of the Finance Act 2004^f1, and now exercisable by them^f2:

Annotations

Footnotes

f1: 2004 c. 12. Section 164 was amended by paragraphs 1 and 6 of Schedule 23 to the Finance Act 2006 (c. 25), paragraphs 1 and 2 of Schedule 29 to the Finance Act 2008 (c. 9), section 75(2) of the Finance Act 2009 (c. 10) and paragraphs 62 and 63 of Schedule 16 to the Finance Act 2011 (c. 11).
f2: The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that, in so far as it is appropriate in consequence of section 5, a reference, however expressed, to the Commissioners of Inland Revenue is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs.